https://www.taxtmi.com/caselaws?id=95334 Switch mode power supplies used exclusively in computers to convert AC into DC were held classifiable under Heading 84.71, because the factual finding that they were specifically designed for computer use remained undisturbed and Chapter Note 5(b) supported that classification. The Tribunal also applied the Larger Bench principle that, where the supplier had cleared the inputs under Heading 84.71 and duty had been paid on that basis, reclassification to another heading was not warranted on removal of the inputs. The reclassification under Heading 85.04 was therefore set aside. en-us Mon, 18 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 12:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95334 Switch mode power supplies used exclusively in computers to convert AC into DC were held classifiable under Heading 84.71, because the factual finding that they were specifically designed for computer use remained undisturbed and Chapter Note 5(b) supported that classification. The Tribunal also applied the Larger Bench principle that, where the supplier had cleared the inputs under Heading 84.71 and duty had been paid on that basis, reclassification to another heading was not warranted on removal of the inputs. The reclassification under Heading 85.04 was therefore set aside. Case-Laws Central Excise Mon, 18 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95334